This survey discusses how capital should be taxed in advanced economies. We review the
theoretical optimal tax literature, survey empirical studies on the distribution of capital and …

The Carnegie effect is the harm inherited wealth does to a recipient's work effort. Carnegie
effect estimates are few, reflecting that such effects are hard to trace. Most previous studies …

Många olika röster i det svenska samhället har då och då under senare år efterlyst en bred
skattereform. Skattereformen 1990/91 är den senaste övergripande genomförda …

Die Erbschaftsteuer hat eine ausgeprägte Umverteilungswirkung. Zugleich belastet sie die
Kapitalbildung von Eltern als Vorsorge für ihre Nachkommen. In diesem Überblicksartikel …

This paper studies the properties of the optimal taxes on bequests when individuals differ in
wage and in their risks of mortality and old‐age dependance. Survival is positively …

Recent literature on bequest taxation has made a case for subsidizing bequests on
efficiency grounds, with the rate of subsidy declining with the size of the bequest to equalize …

Inherited wealth creates a second distinguishing characteristic of individuals, in addition to
earning abilities. We incorporate this fact into a model of optimal labor-income taxation, with …

This study examines whether taxes on unhealthy food are suitable for internalizing
intergenerational externalities inflicted by parents when they decide on their children's diet …

This paper extends the calibrations of Piketty and Saez (2013.“A Theory of Optimal
Inheritance Taxation.” Econometrica 81 (5): 1851–86) to unveil the importance of the …

This paper studies the impact of inheritance and gift (IG) taxation on intragenerational wealth
mobility. To do so, I exploit rich variation in tax rates across Spanish regions resulting from …